Lattimer Company had the following results of operations for the past year: Sales (15,000 units at $11.65) $174,750 Variable manufacturing costs $92,250 Fixed manufacturing costs 15,750 Selling and administrative expenses (all fixed) 30,750 (138,750) Operating income $36,000 A foreign company whose sales will not affect Lattimer's market offers to buy 4,300 units at $6.80 per unit. In addition to existing costs, selling these units would add a $0.18 selling cost for export fees. If Lattimer accepts this additional business, the special order will yield a: $1,720 loss. $2,795 profit. $6,794 loss. $2,021 profit. $2,494 loss.